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Preliminary communication

DOES THE PRESENCE OF INDEPENDENT DIRECTORS REDUCE THE PRACTICES OF EARNINGS MANAGEMENT? THE MODERATING ROLE OF FAMILY OWNERSHIP CONCENTRATION

Dea Al-Deen Al-Sraheen
Khaldoon Ahmad Al Daoud

Fulltext: english, pdf (265 KB) pages 638-654 downloads: 494* cite
APA 6th Edition
Al-Deen Al-Sraheen, D. & Ahmad Al Daoud, K. (2018). DOES THE PRESENCE OF INDEPENDENT DIRECTORS REDUCE THE PRACTICES OF EARNINGS MANAGEMENT? THE MODERATING ROLE OF FAMILY OWNERSHIP CONCENTRATION. Ekonomski pregled, 69 (6), 638-654. Retrieved from https://hrcak.srce.hr/216009
MLA 8th Edition
Al-Deen Al-Sraheen, Dea and Khaldoon Ahmad Al Daoud. "DOES THE PRESENCE OF INDEPENDENT DIRECTORS REDUCE THE PRACTICES OF EARNINGS MANAGEMENT? THE MODERATING ROLE OF FAMILY OWNERSHIP CONCENTRATION." Ekonomski pregled, vol. 69, no. 6, 2018, pp. 638-654. https://hrcak.srce.hr/216009. Accessed 7 Dec. 2021.
Chicago 17th Edition
Al-Deen Al-Sraheen, Dea and Khaldoon Ahmad Al Daoud. "DOES THE PRESENCE OF INDEPENDENT DIRECTORS REDUCE THE PRACTICES OF EARNINGS MANAGEMENT? THE MODERATING ROLE OF FAMILY OWNERSHIP CONCENTRATION." Ekonomski pregled 69, no. 6 (2018): 638-654. https://hrcak.srce.hr/216009
Harvard
Al-Deen Al-Sraheen, D., and Ahmad Al Daoud, K. (2018). 'DOES THE PRESENCE OF INDEPENDENT DIRECTORS REDUCE THE PRACTICES OF EARNINGS MANAGEMENT? THE MODERATING ROLE OF FAMILY OWNERSHIP CONCENTRATION', Ekonomski pregled, 69(6), pp. 638-654. Available at: https://hrcak.srce.hr/216009 (Accessed 07 December 2021)
Vancouver
Al-Deen Al-Sraheen D, Ahmad Al Daoud K. DOES THE PRESENCE OF INDEPENDENT DIRECTORS REDUCE THE PRACTICES OF EARNINGS MANAGEMENT? THE MODERATING ROLE OF FAMILY OWNERSHIP CONCENTRATION. Ekonomski pregled [Internet]. 2018 [cited 2021 December 07];69(6):638-654. Available from: https://hrcak.srce.hr/216009
IEEE
D. Al-Deen Al-Sraheen and K. Ahmad Al Daoud, "DOES THE PRESENCE OF INDEPENDENT DIRECTORS REDUCE THE PRACTICES OF EARNINGS MANAGEMENT? THE MODERATING ROLE OF FAMILY OWNERSHIP CONCENTRATION", Ekonomski pregled, vol.69, no. 6, pp. 638-654, 2018. [Online]. Available: https://hrcak.srce.hr/216009. [Accessed: 07 December 2021]

Abstracts
While often criticized, the independence of directors remains a crucial criterion for evaluating the effectiveness of the monitoring role of boards. This study examines the relationship between board independence and earnings management, paying attention to moderation role of family ownership concentration on this relationship using a sample of services companies listed on Amman Stock Exchange ASE. This study documented a significant and negative association between board independence and earnings management. In addition, the moderating role of family ownership concentration on this relationship was also negative. Thus, the board’s monitoring function was inefficient due to the concentration of ownership. These results were obtained through using multiple and sequential regression analysis for the research data from 2013 to 2016. This study provides new ideas for future research such as examining the impacts of the migration of capitals and investors from neighbouring countries such as Syria and Iraq.

Keywords
board independence; family ownership; earnings management; Amman Stock Exchange

Hrčak ID: 216009

URI
https://hrcak.srce.hr/216009

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